CPA Exam Exposure Draft
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Comment Letters — Alternative Practice Structures: Proposed Revisions to the AICPA Code

May 14, 2026 · 27.1 MB Download

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We received the following 79 comment letters for this exposure draft. Download the PDF to review them.

  • CL 1 - Richard Martin

  • CL 2 - Jeff Cook

  • CL 3 - Leo Rojas

  • CL 4 - Montana State Boards of Accountancy

  • CL 5 - Carr, Riggs & Ingram

  • CL 6 - New Hampshire State Board of Accountancy

  • CL 7 - Bruce Webb

  • CL 8 - Nevada State Board of Accountancy

  • CL 9 - California Board of Accountancy

  • CL 10 - Felicia Edwards

  • CL 11 - Forvis Mazars, LLP

  • CL 12 - Connecticut State Board of Accountancy

  • CL 13 - California Society of CPAs

  • CL 14 - Oklahoma Accountancy Board

  • CL 15 - Deloitte, LLP

  • CL 16 - Christina Ho

  • CL 17- BDO USA, PC

  • CL 18 - Roger Scarborough

  • CL 19 - Cherry Bekaert, LLP

  • CL 20 - Michael R. Gaizick

  • CL 21 - National Association of State Boards of Accountancy (NASBA)

  • CL 22 - Washington State Board of Accountancy

  • CL 23 - Pinion, LLC

  • CL 24 - Accountancy Board of O...

  • CL 25 - Crete Professionals Allia...

  • CL 26 - Linford & Company

  • CL 27 - Mississippi State Board of Public Accountancy

  • CL 28 - Texas State Board of Public Accountancy

  • CL 29 - State Board of CPAs of Louisiana

  • CL 30 - CliftonLarsonAllen LLP

  • CL 31 - Texas Society of CPAs

  • CL 32 - Baker Tilly US, LLP

  • CL 33 - Fine Assurance

  • CL 34 - Arizona State Board of Accountancy

  • CL 35 - Nebraska State Board of Public Accountancy

  • CL 36 - CBIZ, Inc. and CBIZ CPAs...

  • CL 37 - Honkamp, PC

  • CL 38 - Alabama State Board of Public Accountancy

  • CL 39 - Kentucky State Board of Accountancy

  • CL 40 - Illinois CPA Society

  • CL 41 - Michael Ocker

  • CL 42 - South Carolina Board of Accountancy

  • CL 43 - Chandra Lalvani

  • CL 44 - North Dakota State Board of Accountancy

  • CL 45 - District of Columbia Board of Accountancy

  • CL 46 - Idaho State Board of Accountancy

  • CL 47 - Plante & Moran, PLLC

  • CL 48 - The New York State Society of CPAs

  • CL 49 - Minnesota Board of Accountancy

  • CL 50 - Oregon Board of Accountancy

  • CL 51 - Maryland Society of Accounting and Tax Professionals

  • CL 52 - Missouri State Board of Accountancy

  • CL 53 - Monique Ericson

  • CL 54 - PricewaterhouseCoopers LLP

  • CL 55 - Ryan Myers

  • CL 56 - Indiana CPA Society Ethics Committee

  • CL 57 - North Carolina Board of CPA Examiners

  • CL 58 - Virginia Society of CPAs

  • CL 59 - Grant Thornton LLP

  • CL 60 - New York State Board for Public Accountancy

  • CL 61 - Puerto Rico Board of Accountancy

  • CL 62 - RSM US LLP

  • CL 63 - Crowe LLP

  • CL 64 - Virginia Board of Accountancy

  • CL 65 - Pennsylvania Institute of CPAs

  • CL 66 - Ascend Partner Services ...

  • CL 67 - CohnReznick LLP

  • CL 68 - South Dakota Board of Accountancy

  • CL 69 - Ernst & Young LLP

  • CL 70 - North Carolina Association of CPAs

  • CL 71 - International Ethics Standards Board for Accountants (IESBA)

  • CL 72 - University of Connecticut

  • CL 73 - Colorado Society of CPAs

  • CL 74 - The Ohio Society of CPAs

  • CL 75 - KPMG LLP

  • CL 76 - Maryland Association of CPAs

  • CL 77 - Florida State University

  • CL 78 - Tennessee State Board of Accountancy

  • CL 79 - Citrin Cooperman

  • CL 80 - Urish Popeck & Co., LLC

  • CL 81 - AICPA PCPS Technical Issues Committee (TIC)

Download the Comment letters - Professional Ethics Division December 2025 APS Exposure Draft

File name: Comment letters - Alternative Practice Structures (APS).pdf

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